https://www.taxtmi.com/caselaws?id=64771 Presentation articles, customary New Year gifts, tax audit fees, industrial deduction claims, actuarial pension liability, refundable security deposits, and interest under section 216 were largely treated as allowable or outside the cited disallowance provisions, while cess surcharge was not regarded as a tax for section 43B purposes. The Tribunal partly sustained disallowance under section 37(3A) for taxi charges and advertising-related items but allowed motor insurance on business vehicles. It also drew a distinction between unclaimed creditor balances, which were taxable when liabilities had ceased, and unclaimed wages and bonus, which were allowed. Office maintenance and cooling charges were allowed only to the extent actually paid, extra shift depreciation on welding transformers was permitted, and depreciation on business premises was maintained. en-us Fri, 25 Mar 1994 00:00:00 +0530 Wed, 09 Feb 2011 17:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64771 Presentation articles, customary New Year gifts, tax audit fees, industrial deduction claims, actuarial pension liability, refundable security deposits, and interest under section 216 were largely treated as allowable or outside the cited disallowance provisions, while cess surcharge was not regarded as a tax for section 43B purposes. The Tribunal partly sustained disallowance under section 37(3A) for taxi charges and advertising-related items but allowed motor insurance on business vehicles. It also drew a distinction between unclaimed creditor balances, which were taxable when liabilities had ceased, and unclaimed wages and bonus, which were allowed. Office maintenance and cooling charges were allowed only to the extent actually paid, extra shift depreciation on welding transformers was permitted, and depreciation on business premises was maintained. Case-Laws Income Tax Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64771